- 3 - several years, progressed in intensity. He had several back surgeries and, finally, was unable to work. He was retired for disability in May 1999. During his career with Kroger, petitioner availed himself of purchasing disability insurance that would pay benefits to employees injured or otherwise disabled in connection with their employment. Petitioner’s condition warranted benefits under this insurance. Upon his retirement, petitioner began receiving these benefits. The parties agree that these benefits were not includable in petitioner’s gross income. Petitioner also received workman’s compensation benefits, which are not at issue in this case. Under the terms of the insurance policy at issue here, the benefits terminated whenever the employee became entitled to Social Security benefits. Under the terms of the employer-sponsored insurance, petitioner received benefits from the date of his retirement from 1999 up to the year 2001. The terms of that policy, however, required the employee-beneficiary to apply for disability Social Security benefits, and, if the employee were found eligible for disability Social Security, the benefits of the employer- sponsored insurance would cease. As required, petitioner applied for disability Social Security benefits, and he was determined to be totally and permanently disabled. The issue in this case involves thePage: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011